Delhi High Court asks GST Council to consider tax cut on air purifiers amid poor air quality

The Delhi High Court on Wednesday directed the Goods and Services Tax (GST) Council to convene a meeting at the earliest to consider lowering or abolishing GST on air purifiers in view of the worsening air quality in the national capital.

A bench comprising Chief Justice Devendra Kumar Upadhyaya and Justice Tushar Rao Gedela listed the matter for 26 December, asking the counsel for the authorities to inform the court by then about when the GST Council could meet to deliberate on the issue.

Earlier in the day, the high court had expressed displeasure over what it described as the authorities’ inaction in granting tax relief on air purifiers despite the AQI (air quality index) remaining in the ‘very poor’ category, calling the situation an “emergency”.

The court was hearing a PIL (public interest litigation) seeking directions to the Centre to classify air purifiers as “medical devices” and bring them under the five per cent GST slab.

At present, air purifiers attract 18 per cent GST.

The plea, filed by advocate Kapil Madan, argued that air purifiers could not be treated as luxury items given the severe air pollution in Delhi. It said access to clean indoor air had become indispensable for health and survival.

The petition contended that imposing GST at the highest slab on air purifiers made them financially inaccessible to large sections of the population and amounted to an arbitrary, unreasonable and constitutionally impermissible burden.

The court will take up the matter again on 26 December to review the response of the authorities and the proposed timeline for the GST Council’s meeting.

With PTI inputs